03 October 2019

Papers available ahead of IASB Research Forum 2019

The annual academic conference, the IASB Research Forum, is this year organised in conjunction with the Journal of International Accounting Research (JIAR). It will take place in Short Hills, New Jersey, United States, on 28–29 October 2019.

The papers for the 2019 Research Forum are now available:

2019 IASB–JIAR Research Forum programme 2019 Research Forum programme
Paper 1 Standard Precision and Aggressive Financial Reporting—The Influence of Incentive Horizon
Paper 2 Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS adoption in Japan
Paper 3 Mandatory IFRS and Corporate Governance in Peruvian Corporations
Paper 4 The impact of IFRS 10 on consolidated financial reporting

CASE STUDY 1—Goodwill: Improving disclosures about the performance of business acquisitions

IASB representatives will describe staff proposals regarding changes to requirements of IFRS 3 Business Combinations in relation to disclosures about acquisitions. Using the staff proposals, the case study will allow participants to explore the nature of present disclosure requirements and the potential usefulness of the proposed changes for investors and others. No pre-reading is required, but Agenda Paper 18A from the July 2019 Board meeting outlines the staff proposals and may be of interest as background reading.  

CASE STUDY 2—Primary Financial Statements

IASB representatives will give an overview of the proposals in the forthcoming exposure draft from the primary financial statements project, which attendees will then discuss in breakout groups. No pre-reading is required, but Agenda Paper 21 from the July 2019 Board meeting gives a summary of the Board’s decisions on the primary financial statements project, which may be of interest as background reading. 

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